MANDATORY ONLINE FILING OF VAT RETURNS

HMRC have released a Tax Information and Impact Note explaining a change to UK VAT law for businesses who believe they are unable to submit their VAT returns online.

This measure is to ensure that the vast majority of businesses continue to submit their VAT returns online as currently required and that HMRC provides alternative options where necessary to ensure compliance with the European Convention on Human Rights, the Human Rights Act and the Equality Act.

VAT: Mandatory online filing of VAT returns